Property Tax

The Property Tax Division is divided into Municipal Services and the Unorganized Territory.

Our division is responsible for the determination of the annual equalized full value ("state valuation") for the 482 incorporated municipalities, as well as for the unorganized territory. The state valuation is a basis for the allocation of money appropriated for state general purpose aid for education, state revenue sharing, and for county assessments.

The Property Tax Division administers the real estate transfer tax, commercial forestry excise tax, controlling interest transfer tax, and telecommunications business equipment tax; and annually determines the amount of tax reimbursement to each town for veteran, homestead, and other exemptions, and tree growth tax loss reimbursement.

Our office is also staffed to administer and oversee the property tax administration in the unorganized territory.

For more information on the Property Tax Division, visit the pages below:

• State Property Tax Deferral Program
• Property Tax Stabilization Program
• Assessor Information
• Property Tax Law Changes, 2024

Property Tax Educational Programs - 2024

• IAAO Course 601 - Cadastral Mapping Methods & Applications: October 21-25, 2024, Brewer | Registration
  
• Certified Maine Assessor (CMA) Exams
  • Next exam: November 12, 2024, Augusta | Registration

  Other Updates:

  • New veteran benefit. In 2022, the Maine Legislature enacted an expanded benefit for veterans through the Property Tax Fairness credit. While this benefit is based on the property tax paid by veterans, the benefit is administered through the individual income tax. For more information, see the Property Tax Fairness credit.
    
  • Important Notice About Property Taxes For Buyers and Sellers of Real Estate (PDF)

  Related Info

  • Property Tax Forms
  • Property Tax Exemptions
  • Property Tax Relief Programs
  • Property Tax Law
  • Property Tax Bulletins
  • Property Tax Rules
  • Introductory Course Textbooks

  Related Links

  • State Board of Property Tax Review - Abatement appeals for certain property
  • Department of Economic and Community Development - Tax Increment Financing and Pine Tree Development Zone Program
  • Department of Education - Education Subsidy and Appropriations
  • Land Use Planning Commission ("LUPC")
  • LUPC MAPS - View LUPC Jurisdiction Maps online
  • Maine Forest Service - Forest Policy and Management Assistance
  • Maine Municipal Association
  • Title 36 - Property Tax Law
  • Treasurers Office - Municipal Interest Rate and Revenue Sharing
  • Counties, Towns, Cities - Information regarding individual Maine Municipalities.

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